Para 19.7.4 — CAM

19.7.4 Where work relating to payment etc of a P.D. Account is entrusted to an Administrator or the PD Account holder, the Chief Accounting Authority of the Ministry/Department may determine whether or not the initial accounts, vouchers etc shall be subject to post check by the concerned PAO. The decision shall be taken with reference to the status, expertise etc of the organization functioning under him. Where post check is required to be exercised by the PAO, the Deposit Accounts holder shall furnish the detailed monthly account along with vouchers in support of the lump withdrawals/deposits made during each month, to the concerned Pay and Accounts Officer. It will be done in the same manner as required by a cheque drawing DDO under the provisions contained in Chapter 3 of this Manual. Where post check is not required to be exercised, the PAO will confine its check to the transactions of withdrawals from the accounts to see that they do not exceed the balance at the credit of the account. He will also ensure that proper paid cheques are received along with bank scrolls. The vouchers in such cases will remain in the custody of the PD Account holder, who shall be responsible for the regularity of all the payments out of the PD Account in all respects, and especially with reference to the relevant rules relating to the creation and operation of the PD Account.